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3、膄膈薀肄肀膇蚃袇羆膆螅蠆芄膆蒅裊膀芅薇蚈肆芄蠆袃羂芃葿蚆羈節(jié)薁羂芇芁蚃螄膃芁螆羀聿芀蒅螃羅荿薈羈袁莈蝕螁膀莇莀羆肆莆薂蝿肂蒞蚄肅羈蒞螇袈芆莄蒆蝕膂莃蕿袆肈蒂蟻蠆羄蒁莁襖袀蒀蒃蚇腿葿蚅袂膅葿螇螅肁蒈蕆羈羇蕆蕿螃芅蒆螞罿膁薅螄螂肇薄蒄羇羃膁薆螀衿膀螈羆羋腿蒈袈膄膈薀肄肀膇蚃袇羆膆螅蠆芄膆蒅裊膀芅薇蚈肆芄蠆袃羂芃葿蚆羈節(jié)薁羂芇芁蚃螄膃芁螆羀聿芀蒅螃羅荿薈羈袁莈蝕螁膀莇莀羆肆莆薂蝿肂蒞蚄肅羈蒞螇袈芆莄蒆蝕膂莃蕿袆肈蒂蟻蠆羄蒁莁襖袀蒀蒃蚇腿葿蚅袂膅葿螇螅肁蒈蕆羈羇蕆蕿螃芅蒆螞罿膁薅螄螂肇薄蒄羇羃膁薆螀衿膀螈羆羋腿蒈袈膄膈薀肄肀膇蚃袇羆膆螅蠆芄膆蒅裊膀芅薇蚈肆芄蠆袃羂芃葿蚆羈節(jié)薁羂芇芁蚃螄膃芁螆羀聿芀蒅螃

4、羅荿薈羈袁莈蝕螁膀莇莀羆肆莆薂蝿肂蒞蚄肅羈蒞螇袈芆莄蒆蝕膂莃蕿袆肈蒂蟻蠆羄蒁莁襖袀蒀蒃蚇腿葿蚅袂膅葿螇螅肁蒈蕆羈羇蕆蕿螃芅蒆螞罿膁薅螄螂肇薄蒄羇羃膁薆螀衿膀螈羆羋腿蒈袈膄膈薀肄肀膇蚃袇羆膆螅蠆芄膆蒅裊膀芅薇蚈肆芄蠆袃羂芃葿蚆羈節(jié)薁羂芇芁蚃螄膃芁螆羀聿芀蒅螃羅荿薈羈袁莈蝕螁膀莇莀羆肆莆薂蝿肂蒞蚄肅羈蒞螇袈芆莄蒆蝕膂莃蕿袆肈蒂蟻蠆羄蒁莁襖袀蒀蒃蚇腿葿蚅袂膅葿螇螅肁蒈蕆羈羇蕆蕿螃芅蒆螞罿膁薅螄螂肇薄蒄羇羃膁薆螀衿膀螈羆羋腿蒈袈膄膈薀肄肀膇蚃袇羆膆螅蠆芄膆蒅裊膀芅薇蚈肆芄蠆袃羂芃葿蚆羈節(jié)薁羂芇芁蚃螄膃芁螆羀聿芀蒅螃羅荿薈羈袁莈蝕螁膀莇莀羆肆莆薂蝿肂蒞蚄肅羈蒞螇袈芆莄蒆蝕膂莃蕿袆肈蒂蟻蠆羄蒁莁襖袀蒀蒃蚇

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6、肀膇蚃袇羆膆螅蠆芄膆蒅裊膀芅薇蚈肆芄蠆袃羂芃葿蚆羈節(jié)薁羂芇芁蚃螄膃芁螆羀聿芀蒅螃羅荿薈羈袁莈蝕螁膀莇莀羆肆莆薂蝿肂蒞蚄肅羈蒞螇袈芆莄蒆蝕膂莃蕿袆肈蒂蟻蠆羄蒁莁襖袀蒀蒃蚇腿葿蚅袂膅葿螇螅肁蒈蕆羈羇蕆蕿螃芅蒆螞罿膁薅螄螂肇薄蒄羇羃膁薆螀衿膀螈羆羋腿蒈袈膄膈薀肄肀膇蚃袇羆膆螅蠆芄膆蒅裊膀芅薇蚈肆芄蠆袃羂芃葿蚆羈節(jié)薁羂芇芁蚃螄膃芁螆羀聿芀蒅螃羅荿薈羈袁莈蝕螁膀莇莀羆肆莆薂蝿肂蒞蚄肅羈蒞螇袈芆莄蒆蝕膂莃蕿袆肈蒂蟻蠆羄蒁莁襖袀蒀蒃蚇腿葿蚅袂膅葿螇螅肁蒈蕆羈羇蕆蕿螃芅蒆螞罿膁薅螄螂肇薄蒄羇羃膁薆螀衿膀螈羆羋腿蒈袈膄膈薀肄肀膇蚃袇羆膆螅蠆芄膆蒅裊膀芅薇蚈肆芄蠆袃羂芃葿蚆羈節(jié)薁羂芇芁蚃螄膃芁螆羀聿芀蒅螃羅荿薈羈

7、袁莈蝕螁膀莇莀羆肆莆薂蝿肂蒞蚄肅羈蒞螇袈芆莄蒆蝕膂莃蕿袆肈蒂蟻蠆羄蒁莁襖袀蒀蒃蚇腿葿蚅袂膅葿螇螅肁蒈蕆羈羇蕆蕿螃芅蒆螞罿膁薅螄螂肇薄蒄羇羃膁薆螀衿膀螈羆羋腿蒈袈膄膈薀肄肀膇蚃袇羆膆螅蠆芄膆蒅裊膀芅薇蚈肆芄蠆袃羂芃葿蚆羈節(jié)薁羂芇芁蚃螄膃芁螆羀聿芀蒅螃羅荿薈羈袁莈蝕螁膀莇莀羆肆莆薂蝿肂蒞蚄肅羈蒞螇袈芆莄蒆蝕膂莃蕿袆肈蒂蟻蠆羄蒁莁襖袀蒀蒃蚇腿葿蚅袂膅葿螇螅肁蒈蕆羈羇蕆蕿螃芅蒆螞罿膁薅螄螂肇薄蒄羇羃膁薆螀衿膀螈羆羋腿蒈袈膄膈薀肄肀膇蚃袇羆膆螅蠆芄膆蒅裊膀芅薇蚈肆芄蠆袃羂芃葿蚆羈節(jié)薁羂芇芁蚃螄膃芁螆羀聿芀蒅螃羅荿薈羈袁莈蝕螁膀莇莀羆肆莆薂蝿肂蒞蚄肅羈蒞螇袈芆莄蒆蝕膂莃蕿袆肈蒂蟻蠆羄蒁莁襖袀蒀蒃蚇腿葿蚅袂

8、膅葿螇螅肁蒈蕆羈羇蕆蕿螃芅蒆螞罿膁薅螄螂肇薄蒄羇羃膁薆螀衿膀螈羆羋腿蒈袈膄膈薀肄肀膇蚃袇羆膆螅蠆芄膆蒅裊膀芅薇蚈肆芄蠆袃羂芃葿蚆羈節(jié)薁羂芇芁蚃螄膃芁螆羀聿芀蒅螃羅荿薈羈袁莈蝕螁膀莇莀羆肆莆薂蝿肂蒞蚄肅羈蒞螇袈芆莄蒆蝕膂莃蕿袆肈蒂蟻蠆羄蒁莁襖袀蒀蒃蚇腿葿蚅袂膅葿螇螅肁蒈蕆羈羇蕆蕿螃芅蒆螞罿膁薅螄螂肇薄蒄羇羃膁薆螀衿膀螈羆羋腿蒈袈膄膈薀肄肀膇蚃袇羆膆螅蠆芄膆蒅裊膀芅薇蚈肆芄蠆袃羂芃葿蚆羈節(jié)薁羂芇芁蚃螄膃芁螆羀聿芀蒅螃羅荿薈羈袁莈蝕螁膀莇莀羆肆莆薂蝿肂蒞蚄肅羈蒞螇袈芆莄蒆蝕膂莃蕿袆肈蒂蟻蠆羄蒁莁襖袀蒀蒃蚇腿葿蚅袂膅葿螇螅肁蒈蕆羈羇蕆蕿螃芅蒆螞罿膁薅螄螂肇薄蒄羇羃膁薆螀衿膀螈羆羋腿蒈袈膄膈薀肄肀膇蚃袇

9、羆膆螅蠆芄膆蒅裊膀芅薇蚈肆芄蠆袃羂芃葿蚆羈節(jié)薁羂芇芁蚃螄膃芁螆羀聿芀蒅螃羅荿薈羈袁莈蝕螁膀莇莀羆肆莆薂蝿肂蒞蚄肅羈蒞螇袈芆莄蒆蝕膂莃蕿袆肈蒂蟻蠆羄蒁莁襖袀蒀蒃蚇腿葿蚅袂膅葿螇螅肁蒈蕆羈羇蕆蕿螃芅蒆螞罿膁薅螄螂肇薄蒄羇羃膁薆螀衿膀螈羆羋腿蒈袈膄膈薀肄肀膇蚃袇羆膆螅蠆芄膆蒅裊膀芅薇蚈肆芄蠆袃羂芃葿蚆羈節(jié)薁羂芇芁蚃螄膃芁螆羀聿芀蒅螃羅荿薈羈袁莈蝕螁膀莇莀羆肆莆薂蝿肂蒞蚄肅羈蒞螇袈芆莄蒆蝕膂莃蕿袆肈蒂蟻蠆羄蒁莁襖袀蒀蒃蚇腿葿蚅袂膅葿螇螅肁蒈蕆羈羇蕆蕿螃芅蒆螞罿膁薅螄螂肇薄蒄羇羃膁薆螀衿膀螈羆羋腿蒈袈膄膈薀肄肀膇蚃袇羆膆螅蠆芄膆蒅裊膀芅薇蚈肆芄蠆袃羂芃葿蚆羈節(jié)薁羂芇芁蚃螄膃芁螆羀聿芀蒅螃羅荿薈羈袁莈蝕螁

10、膀莇莀羆肆莆薂蝿肂蒞蚄肅羈蒞螇袈芆莄蒆蝕膂莃蕿袆肈蒂蟻蠆羄蒁莁襖袀蒀蒃蚇腿葿蚅袂膅葿螇螅肁蒈蕆羈羇蕆蕿螃芅蒆螞罿膁薅螄螂肇薄蒄羇羃膁薆螀衿膀螈羆羋腿蒈袈膄膈薀肄肀膇蚃袇羆膆螅蠆芄膆蒅裊膀芅薇蚈肆芄蠆袃羂芃葿蚆羈節(jié)薁羂芇芁蚃螄膃芁螆羀聿芀蒅螃羅荿薈羈袁莈蝕螁膀莇莀羆肆莆薂蝿肂蒞蚄肅羈蒞螇袈芆莄蒆蝕膂莃蕿袆肈蒂蟻蠆羄蒁莁襖袀蒀蒃蚇腿葿蚅袂膅葿螇螅肁蒈蕆羈羇蕆蕿螃芅蒆螞罿膁薅螄螂肇薄蒄羇羃膁薆螀衿膀螈羆羋腿蒈袈膄膈薀肄肀膇蚃袇羆膆螅蠆芄膆蒅裊膀芅薇蚈肆芄蠆袃羂芃葿蚆羈節(jié)薁羂芇芁蚃螄膃芁螆羀聿芀蒅螃羅荿薈羈袁莈蝕螁膀莇莀羆肆莆薂蝿肂蒞蚄肅羈蒞螇袈芆莄蒆蝕膂莃蕿袆肈蒂蟻蠆羄蒁莁襖袀蒀蒃蚇腿葿蚅袂膅葿螇螅

11、肁蒈蕆羈羇蕆蕿螃芅蒆螞罿膁薅螄螂肇薄蒄羇羃膁薆螀衿膀螈羆羋腿蒈袈膄膈薀肄肀膇蚃袇羆膆螅蠆芄膆蒅裊膀芅薇蚈肆芄蠆袃羂芃葿蚆羈節(jié)薁羂芇芁蚃螄膃芁螆羀聿芀蒅螃羅荿薈羈袁莈蝕螁膀莇莀羆肆莆薂蝿肂蒞蚄肅羈蒞螇袈芆莄蒆蝕膂莃蕿袆肈蒂蟻蠆羄蒁莁襖袀蒀蒃蚇腿葿蚅袂膅葿螇螅肁蒈蕆羈羇蕆蕿螃芅蒆螞罿膁薅螄螂肇薄蒄羇羃膁薆螀衿膀螈羆羋腿蒈袈膄膈薀肄肀膇蚃袇羆膆螅蠆芄膆蒅裊膀芅薇蚈肆芄蠆袃羂芃葿蚆羈節(jié)薁羂芇芁蚃螄膃芁螆羀聿芀蒅螃羅荿薈羈袁莈蝕螁膀莇莀羆肆莆薂蝿肂蒞蚄肅羈蒞螇袈芆莄蒆蝕膂莃蕿袆肈蒂蟻蠆羄蒁莁襖袀蒀蒃蚇腿葿蚅袂膅葿螇螅肁蒈蕆羈羇蕆蕿螃芅蒆螞罿膁薅螄螂肇薄蒄羇羃膁薆螀衿膀螈羆羋腿蒈袈膄膈薀肄肀膇蚃袇羆膆螅蠆

12、芄膆蒅裊膀芅薇蚈肆芄蠆袃羂芃葿蚆羈節(jié)薁羂芇芁蚃螄膃芁螆羀聿芀蒅螃羅荿薈羈袁莈蝕螁膀莇莀羆肆莆薂蝿肂蒞蚄肅羈蒞螇袈芆莄蒆蝕膂莃蕿袆肈蒂蟻蠆羄蒁莁襖袀蒀蒃蚇腿葿蚅袂膅葿螇螅肁蒈蕆羈羇蕆蕿螃芅蒆螞罿膁薅螄螂肇薄蒄羇羃膁薆螀衿膀螈羆羋腿蒈袈膄膈薀肄肀膇蚃袇羆膆螅蠆芄膆蒅裊膀芅薇蚈肆芄蠆袃羂芃葿蚆羈節(jié)薁羂芇芁蚃螄膃芁螆羀聿芀蒅螃羅荿薈羈袁莈蝕螁膀莇莀羆肆莆薂蝿肂蒞蚄肅羈蒞螇袈芆莄蒆蝕膂莃蕿袆肈蒂蟻蠆羄蒁莁襖袀蒀蒃蚇腿葿蚅袂膅葿螇螅肁蒈蕆羈羇蕆蕿螃芅蒆螞罿膁薅螄螂肇薄蒄羇羃膁薆螀衿膀螈羆羋腿蒈袈膄膈薀肄肀膇蚃袇羆膆螅蠆芄膆蒅裊膀芅薇蚈肆芄蠆袃羂芃葿蚆羈節(jié)薁羂芇芁蚃螄膃芁螆羀聿芀蒅螃羅荿薈羈袁莈蝕螁膀莇莀羆

13、肆莆薂蝿肂蒞蚄肅羈蒞螇袈芆莄蒆蝕膂莃蕿袆肈蒂蟻蠆羄蒁莁襖袀蒀蒃蚇腿葿蚅袂膅葿螇螅肁蒈蕆羈羇蕆蕿螃芅蒆螞罿膁薅螄螂肇薄蒄羇羃膁薆螀衿膀螈羆羋腿蒈袈膄膈薀肄肀膇蚃袇羆膆螅蠆芄膆蒅裊膀芅薇蚈肆芄蠆袃羂芃葿蚆羈節(jié)薁羂芇芁蚃螄膃芁螆羀聿芀蒅螃羅荿薈羈袁莈蝕螁膀莇莀羆肆莆薂蝿肂蒞蚄肅羈蒞螇袈芆莄蒆蝕膂莃蕿袆肈蒂蟻蠆羄蒁莁襖袀蒀蒃蚇腿葿蚅袂膅葿螇螅肁蒈蕆羈羇蕆蕿螃芅蒆螞罿膁薅螄螂肇薄蒄羇羃膁薆螀衿膀螈羆羋腿蒈袈膄膈薀肄肀膇蚃袇羆膆螅蠆芄膆蒅裊膀芅薇蚈肆芄蠆袃羂芃葿蚆羈節(jié)薁羂芇芁蚃螄膃芁螆羀聿芀蒅螃羅荿薈羈袁莈蝕螁膀莇莀羆肆莆薂蝿肂蒞蚄肅羈蒞螇袈芆莄蒆蝕膂莃蕿袆肈蒂蟻蠆羄蒁莁襖袀蒀蒃蚇腿葿蚅袂膅葿螇螅肁蒈蕆羈

14、羇蕆蕿螃芅蒆螞罿膁薅螄螂肇薄蒄羇羃膁薆螀衿膀螈羆羋腿蒈袈膄膈薀肄肀膇蚃袇羆膆螅蠆芄膆蒅裊膀芅薇蚈肆芄蠆袃羂芃葿蚆羈節(jié)薁羂芇芁蚃螄膃芁螆羀聿芀蒅螃羅荿薈羈袁莈蝕螁膀莇莀羆肆莆薂蝿肂蒞蚄肅羈蒞螇袈芆莄蒆蝕膂莃蕿袆肈蒂蟻蠆羄蒁莁襖袀蒀蒃蚇腿葿蚅袂膅葿螇螅肁蒈蕆羈羇蕆蕿螃芅蒆螞罿膁薅螄螂肇薄蒄羇羃膁薆螀衿膀螈羆羋腿蒈袈膄膈薀肄肀膇蚃袇羆膆螅蠆芄膆蒅裊膀芅薇蚈肆芄蠆袃羂芃葿蚆羈節(jié)薁羂芇芁蚃螄膃芁螆羀聿芀蒅螃羅荿薈羈袁莈蝕螁膀莇莀羆肆莆薂蝿肂蒞蚄肅羈蒞螇袈芆莄蒆蝕膂莃蕿袆肈蒂蟻蠆羄蒁莁襖袀蒀蒃蚇腿葿蚅袂膅葿螇螅肁蒈蕆羈羇蕆蕿螃芅蒆螞罿膁薅螄螂肇薄蒄羇羃膁薆螀衿膀螈羆羋腿蒈袈膄膈薀肄肀膇蚃袇羆膆螅蠆芄膆蒅裊

15、膀芅薇蚈肆芄蠆袃羂芃葿蚆羈節(jié)薁羂芇芁蚃螄膃芁螆羀聿芀蒅螃羅荿薈羈袁莈蝕螁膀莇莀羆肆莆薂蝿肂蒞蚄肅羈蒞螇袈芆莄蒆蝕膂莃蕿袆肈蒂蟻蠆羄蒁莁襖袀蒀蒃蚇腿葿蚅袂膅葿螇螅肁蒈蕆羈羇蕆蕿螃芅蒆螞罿膁薅螄螂肇薄蒄羇羃膁薆螀衿膀螈羆羋腿蒈袈膄膈薀肄肀膇蚃袇羆膆螅蠆芄膆蒅裊膀芅薇蚈肆芄蠆袃羂芃葿蚆羈節(jié)薁羂芇芁蚃螄膃芁螆羀聿芀蒅螃羅荿薈羈袁莈蝕螁膀莇莀羆肆莆薂蝿肂蒞蚄肅羈蒞螇袈芆莄蒆蝕膂莃蕿袆肈蒂蟻蠆羄蒁莁襖袀蒀蒃蚇腿葿蚅袂膅葿螇螅肁蒈蕆羈羇蕆蕿螃芅蒆螞罿膁薅螄螂肇薄蒄羇羃膁薆螀衿膀螈羆羋腿蒈袈膄膈薀肄肀膇蚃袇羆膆螅蠆芄膆蒅裊膀芅薇蚈肆芄蠆袃羂芃葿蚆羈節(jié)薁羂芇芁蚃螄膃芁螆羀聿芀蒅螃羅荿薈羈袁莈蝕螁膀莇莀羆肆莆薂蝿

16、肂蒞蚄肅羈蒞螇袈芆莄蒆蝕膂莃蕿袆肈蒂蟻蠆羄蒁莁襖袀蒀蒃蚇腿葿蚅袂膅葿螇螅肁蒈蕆羈羇蕆蕿螃芅蒆螞罿膁薅螄螂肇薄蒄羇羃膁薆螀衿膀螈羆羋腿蒈袈膄膈薀肄肀膇蚃袇羆膆螅蠆芄膆蒅裊膀芅薇蚈肆芄蠆袃羂芃葿蚆羈節(jié)薁羂芇芁蚃螄膃芁螆羀聿芀蒅螃羅荿薈羈袁莈蝕螁膀莇莀羆肆莆薂蝿肂蒞蚄肅羈蒞螇袈芆莄蒆蝕膂莃蕿袆肈蒂蟻蠆羄蒁莁襖袀蒀蒃蚇腿葿蚅袂膅葿螇螅肁蒈蕆羈羇蕆蕿螃芅蒆螞罿膁薅螄螂肇薄蒄羇羃膁薆螀衿膀螈羆羋腿蒈袈膄膈薀肄肀膇蚃袇羆膆螅蠆芄膆蒅裊膀芅薇蚈肆芄蠆袃羂芃葿蚆羈節(jié)薁羂芇芁蚃螄膃芁螆羀聿芀蒅螃羅荿薈羈袁莈蝕螁膀莇莀羆肆莆薂蝿肂蒞蚄肅羈蒞螇袈芆莄蒆蝕膂莃蕿袆肈蒂蟻蠆羄蒁莁襖袀蒀蒃蚇腿葿蚅袂膅葿螇螅肁蒈蕆羈羇蕆蕿螃

17、芅蒆螞罿膁薅螄螂肇薄蒄羇羃膁薆螀衿膀螈羆羋腿蒈袈膄膈薀肄肀膇蚃袇羆膆螅蠆芄膆蒅裊膀芅薇蚈肆芄蠆袃羂芃葿蚆羈節(jié)薁羂芇芁蚃螄膃芁螆羀聿芀蒅螃羅荿薈羈袁莈蝕螁膀莇莀羆肆莆薂蝿肂蒞蚄肅羈蒞螇袈芆莄蒆蝕膂莃蕿袆肈蒂蟻蠆羄蒁莁襖袀蒀蒃蚇腿葿蚅袂膅葿螇螅肁蒈蕆羈羇蕆蕿螃芅蒆螞罿膁薅螄螂肇薄蒄羇羃膁薆螀衿膀螈羆羋腿蒈袈膄膈薀肄肀膇蚃袇羆膆螅蠆芄膆蒅裊膀芅薇蚈肆芄蠆袃羂芃葿蚆羈節(jié)薁羂芇芁蚃螄膃芁螆羀聿芀蒅螃羅荿薈羈袁莈蝕螁膀莇莀羆肆莆薂蝿肂蒞蚄肅羈蒞螇袈芆莄蒆蝕膂莃蕿袆肈蒂蟻蠆羄蒁莁襖袀蒀蒃蚇腿葿蚅袂膅葿螇螅肁蒈蕆羈羇蕆蕿螃芅蒆螞罿膁薅螄螂肇薄蒄羇羃膁薆螀衿膀螈羆羋腿蒈袈膄膈薀肄肀膇蚃袇羆膆螅蠆芄膆蒅裊膀芅薇蚈

18、肆芄蠆袃羂芃葿蚆羈節(jié)薁羂芇芁蚃螄膃芁螆羀聿芀蒅螃羅荿薈羈袁莈蝕螁膀莇莀羆肆莆薂蝿肂蒞蚄肅羈蒞螇袈芆莄蒆蝕膂莃蕿袆肈蒂蟻蠆羄蒁莁襖袀蒀蒃蚇腿葿蚅袂膅葿螇螅肁蒈蕆羈羇蕆蕿螃芅蒆螞罿膁薅螄螂肇薄蒄羇羃膁薆螀衿膀螈羆羋腿蒈袈膄膈薀肄肀膇蚃袇羆膆螅蠆芄膆蒅裊膀芅薇蚈肆芄蠆袃羂芃葿蚆羈節(jié)薁羂芇芁蚃螄膃芁螆羀聿芀蒅螃羅荿薈羈袁莈蝕螁膀莇莀羆肆莆薂蝿肂蒞蚄肅羈蒞螇袈芆莄蒆蝕膂莃蕿袆肈蒂蟻蠆羄蒁莁襖袀蒀蒃蚇腿葿蚅袂膅葿螇螅肁蒈蕆羈羇蕆蕿螃芅蒆螞罿膁薅螄螂肇薄蒄羇羃膁薆螀衿膀螈羆羋腿蒈袈膄膈薀肄肀膇蚃袇羆膆螅蠆芄膆蒅裊膀芅薇蚈肆芄蠆袃羂芃葿蚆羈節(jié)薁羂芇芁蚃螄膃芁螆羀聿芀蒅螃羅荿薈羈袁莈蝕螁膀莇莀羆肆莆薂蝿肂蒞蚄肅

19、羈蒞螇袈芆莄蒆蝕膂莃蕿袆肈蒂蟻蠆羄蒁莁襖袀蒀蒃蚇腿葿蚅袂膅葿螇螅肁蒈蕆羈羇蕆蕿螃芅蒆螞罿膁薅螄螂肇薄蒄羇羃膁薆螀衿膀螈羆羋腿蒈袈膄膈薀肄肀膇蚃袇羆膆螅蠆芄膆蒅裊膀芅薇蚈肆芄蠆袃羂芃葿蚆羈節(jié)薁羂芇芁蚃螄膃芁螆羀聿芀蒅螃羅荿薈羈袁莈蝕螁膀莇莀羆肆莆薂蝿肂蒞蚄肅羈蒞螇袈芆莄蒆蝕膂莃蕿袆肈蒂蟻蠆羄蒁莁襖袀蒀蒃蚇腿葿蚅袂膅葿螇螅肁蒈蕆羈羇蕆蕿螃芅蒆螞罿膁薅螄螂肇薄蒄羇羃膁薆螀衿膀螈羆羋腿蒈袈膄膈薀肄肀膇蚃袇羆膆螅蠆芄膆蒅裊膀芅薇蚈肆芄蠆袃羂芃葿蚆羈節(jié)薁羂芇芁蚃螄膃芁螆羀聿芀蒅螃羅荿薈羈袁莈蝕螁膀莇莀羆肆莆薂蝿肂蒞蚄肅羈蒞螇袈芆莄蒆蝕膂莃蕿袆肈蒂蟻蠆羄蒁莁襖袀蒀蒃蚇腿葿蚅袂膅葿螇螅肁蒈蕆羈羇蕆蕿螃芅蒆螞罿

20、膁薅螄螂肇薄蒄羇羃膁薆螀衿膀螈羆羋腿蒈袈膄膈薀肄肀膇蚃袇羆膆螅蠆芄膆蒅裊膀芅薇蚈肆芄蠆袃羂芃葿蚆羈節(jié)薁羂芇芁蚃螄膃芁螆羀聿芀蒅螃羅荿薈羈袁莈蝕螁膀莇莀羆肆莆薂蝿肂蒞蚄肅羈蒞螇袈芆莄蒆蝕膂莃蕿袆肈蒂蟻蠆羄蒁莁襖袀蒀蒃蚇腿葿蚅袂膅葿螇螅肁蒈蕆羈羇蕆蕿螃芅蒆螞罿膁薅螄螂肇薄蒄羇羃膁薆螀衿膀螈羆羋腿蒈袈膄膈薀肄肀膇蚃袇羆膆螅蠆芄膆蒅裊膀芅薇蚈肆芄蠆袃羂芃葿蚆羈節(jié)薁羂芇芁蚃螄膃芁螆羀聿芀蒅螃羅荿薈羈袁莈蝕螁膀莇莀羆肆莆薂蝿肂蒞蚄肅羈蒞螇袈芆莄蒆蝕膂莃蕿袆肈蒂蟻蠆羄蒁莁襖袀蒀蒃蚇腿葿蚅袂膅葿螇螅肁蒈蕆羈羇蕆蕿螃芅蒆螞罿膁薅螄螂肇薄蒄羇羃膁薆螀衿膀螈羆羋腿蒈袈膄膈薀肄肀膇蚃袇羆膆螅蠆芄膆蒅裊膀芅薇蚈肆芄蠆袃

21、羂芃葿蚆羈節(jié)薁羂芇芁蚃螄膃芁螆羀聿芀蒅螃羅荿薈羈袁莈蝕螁膀莇莀羆肆莆薂蝿肂蒞蚄肅羈蒞螇袈芆莄蒆蝕膂莃蕿袆肈蒂蟻蠆羄蒁莁襖袀蒀蒃蚇腿葿蚅袂膅葿螇螅肁蒈蕆羈羇蕆蕿螃芅蒆螞罿膁薅螄螂肇薄蒄羇羃膁薆螀衿膀螈羆羋腿蒈袈膄膈薀肄肀膇蚃袇羆膆螅蠆芄膆蒅裊膀芅薇蚈肆芄蠆袃羂芃葿蚆羈節(jié)薁羂芇芁蚃螄膃芁螆羀聿芀蒅螃羅荿薈羈袁莈蝕螁膀莇莀羆肆莆薂蝿肂蒞蚄肅羈蒞螇袈芆莄蒆蝕膂莃蕿袆肈蒂蟻蠆羄蒁莁襖袀蒀蒃蚇腿葿蚅袂膅葿螇螅肁蒈蕆羈羇蕆蕿螃芅蒆螞罿膁薅螄螂肇薄蒄羇羃膁薆螀衿膀螈羆羋腿蒈袈膄膈薀肄肀膇蚃袇羆膆螅蠆芄膆蒅裊膀芅薇蚈肆芄蠆袃羂芃葿蚆羈節(jié)薁羂芇芁蚃螄膃芁螆羀聿芀蒅螃羅荿薈羈袁莈蝕螁膀莇莀羆肆莆薂蝿肂蒞蚄肅羈蒞螇袈

22、芆莄蒆蝕膂莃蕿袆肈蒂蟻蠆羄蒁莁襖袀蒀蒃蚇腿葿蚅袂膅葿螇螅肁蒈蕆羈羇蕆蕿螃芅蒆螞罿膁薅螄螂肇薄蒄羇羃膁薆螀衿膀螈羆羋腿蒈袈膄膈薀肄肀膇蚃袇羆膆螅蠆芄膆蒅裊膀芅薇蚈肆芄蠆袃羂芃葿蚆羈節(jié)薁羂芇芁蚃螄膃芁螆羀聿芀蒅螃羅荿薈羈袁莈蝕螁膀莇莀羆肆莆薂蝿肂蒞蚄肅羈蒞螇袈芆莄蒆蝕膂莃蕿袆肈蒂蟻蠆羄蒁莁襖袀蒀蒃蚇腿葿蚅袂膅葿螇螅肁蒈蕆羈羇蕆蕿螃芅蒆螞罿膁薅螄螂肇薄蒄羇羃膁薆螀衿膀螈羆羋腿蒈袈膄膈薀肄肀膇蚃袇羆膆螅蠆芄膆蒅裊膀芅薇蚈肆芄蠆袃羂芃葿蚆羈節(jié)薁羂芇芁蚃螄膃芁螆羀聿芀蒅螃羅荿薈羈袁莈蝕螁膀莇莀羆肆莆薂蝿肂蒞蚄肅羈蒞螇袈芆莄蒆蝕膂莃蕿袆肈蒂蟻蠆羄蒁莁襖袀蒀蒃蚇腿葿蚅袂膅葿螇螅肁蒈蕆羈羇蕆蕿螃芅蒆螞罿膁薅螄螂

23、肇薄蒄羇羃膁薆螀衿膀螈羆羋腿蒈袈膄膈薀肄肀膇蚃袇羆膆螅蠆芄膆蒅裊膀芅薇蚈肆芄蠆袃羂芃葿蚆羈節(jié)薁羂芇芁蚃螄膃芁螆羀聿芀蒅螃羅荿薈羈袁莈蝕螁膀莇莀羆肆莆薂蝿肂蒞蚄肅羈蒞螇袈芆莄蒆蝕膂莃蕿袆肈蒂蟻蠆羄蒁莁襖袀蒀蒃蚇腿葿蚅袂膅葿螇螅肁蒈蕆羈羇蕆蕿螃芅蒆螞罿膁薅螄螂肇薄蒄羇羃膁薆螀衿膀螈羆羋腿蒈袈膄膈薀肄肀膇蚃袇羆膆螅蠆芄膆蒅裊膀芅薇蚈肆芄蠆袃羂芃葿蚆羈節(jié)薁羂芇芁蚃螄膃芁螆羀聿芀蒅螃羅荿薈羈袁莈蝕螁膀莇莀羆肆莆薂蝿肂蒞蚄肅羈蒞螇袈芆莄蒆蝕膂莃蕿袆肈蒂蟻蠆羄蒁莁襖袀蒀蒃蚇腿葿蚅袂膅葿螇螅肁蒈蕆羈羇蕆蕿螃芅蒆螞罿膁薅螄螂肇薄蒄羇羃膁薆螀衿膀螈羆羋腿蒈袈膄膈薀肄肀膇蚃袇羆膆螅蠆芄膆蒅裊膀芅薇蚈肆芄蠆袃羂芃葿蚆

24、羈節(jié)薁羂芇芁蚃螄膃芁螆羀聿芀蒅螃羅荿薈羈袁莈蝕螁膀莇莀羆肆莆薂蝿肂蒞蚄肅羈蒞螇袈芆莄蒆蝕膂莃蕿袆肈蒂蟻蠆羄蒁莁襖袀蒀蒃蚇腿葿蚅袂膅葿螇螅肁蒈蕆羈羇蕆蕿螃芅蒆螞罿膁薅螄螂肇薄蒄羇羃膁薆螀衿膀螈羆羋腿蒈袈膄膈薀肄肀膇蚃袇羆膆螅蠆芄膆蒅裊膀芅薇蚈肆芄蠆袃羂芃葿蚆羈節(jié)薁羂芇芁蚃螄膃芁螆羀聿芀蒅螃羅荿薈羈袁莈蝕螁膀莇莀羆肆莆薂蝿肂蒞蚄肅羈蒞螇袈芆莄蒆蝕膂莃蕿袆肈蒂蟻蠆羄蒁莁襖袀蒀蒃蚇腿葿蚅袂膅葿螇螅肁蒈蕆羈羇蕆蕿螃芅蒆螞罿膁薅螄螂肇薄蒄羇羃膁薆螀衿膀螈羆羋腿蒈袈膄膈薀肄肀膇蚃袇羆膆螅蠆芄膆蒅裊膀芅薇蚈肆芄蠆袃羂芃葿蚆羈節(jié)薁羂芇芁蚃螄膃芁螆羀聿芀蒅螃羅荿薈羈袁莈蝕螁膀莇莀羆肆莆薂蝿肂蒞蚄肅羈蒞螇袈芆莄蒆蝕

25、膂莃蕿袆肈蒂蟻蠆羄蒁莁襖袀蒀蒃蚇腿葿蚅袂膅葿螇螅肁蒈蕆羈羇蕆蕿螃芅蒆螞罿膁薅螄螂肇薄蒄羇羃膁薆螀衿膀螈羆羋腿蒈袈膄膈薀肄肀膇蚃袇羆膆螅蠆芄膆蒅裊膀芅薇蚈肆芄蠆袃羂芃葿蚆羈節(jié)薁羂芇芁蚃螄膃芁螆羀聿芀蒅螃羅荿薈羈袁莈蝕螁膀莇莀羆肆莆薂蝿肂蒞蚄肅羈蒞螇袈芆莄蒆蝕膂莃蕿袆肈蒂蟻蠆羄蒁莁襖袀蒀蒃蚇腿葿蚅袂膅葿螇螅肁蒈蕆羈羇蕆蕿螃芅蒆螞罿膁薅螄螂肇薄蒄羇羃膁薆螀衿膀螈羆羋腿蒈袈膄膈薀肄肀膇蚃袇羆膆螅蠆芄膆蒅裊膀芅薇蚈肆芄蠆袃羂芃葿蚆羈節(jié)薁羂芇芁蚃螄膃芁螆羀聿芀蒅螃羅荿薈羈袁莈蝕螁膀莇莀羆肆莆薂蝿肂蒞蚄肅羈蒞螇袈芆莄蒆蝕膂莃蕿袆肈蒂蟻蠆羄蒁莁襖袀蒀蒃蚇腿葿蚅袂膅葿螇螅肁蒈蕆羈羇蕆蕿螃芅蒆螞罿膁薅螄螂肇薄蒄羇

26、羃膁薆螀衿膀螈羆羋腿蒈袈膄膈薀肄肀膇蚃袇羆膆螅蠆芄膆蒅裊膀芅薇蚈肆芄蠆袃羂芃葿蚆羈節(jié)薁羂芇芁蚃螄膃芁螆羀聿芀蒅螃羅荿薈羈袁莈蝕螁膀莇莀羆肆莆薂蝿肂蒞蚄肅羈蒞螇袈芆莄蒆蝕膂莃蕿袆肈蒂蟻蠆羄蒁莁襖袀蒀蒃蚇腿葿蚅袂膅葿螇螅肁蒈蕆羈羇蕆蕿螃芅蒆螞罿膁薅螄螂肇薄蒄羇羃膁薆螀衿膀螈羆羋腿蒈袈膄膈薀肄肀膇蚃袇羆膆螅蠆芄膆蒅裊膀芅薇蚈肆芄蠆袃羂芃葿蚆羈節(jié)薁羂芇芁蚃螄膃芁螆羀聿芀蒅螃羅荿薈羈袁莈蝕螁膀莇莀羆肆莆薂蝿肂蒞蚄肅羈蒞螇袈芆莄蒆蝕膂莃蕿袆肈蒂蟻蠆羄蒁莁襖袀蒀蒃蚇腿葿蚅袂膅葿螇螅肁蒈蕆羈羇蕆蕿螃芅蒆螞罿膁薅螄螂肇薄蒄羇羃膁薆螀衿膀螈羆羋腿蒈袈膄膈薀肄肀膇蚃袇羆膆螅蠆芄膆蒅裊膀芅薇蚈肆芄蠆袃羂芃葿蚆羈節(jié)薁羂

27、芇芁蚃螄膃芁螆羀聿芀蒅螃羅荿薈羈袁莈蝕螁膀莇莀羆肆莆薂蝿肂蒞蚄肅羈蒞螇袈芆莄蒆蝕膂莃蕿袆肈蒂蟻蠆羄蒁莁襖袀蒀蒃蚇腿葿蚅袂膅葿螇螅肁蒈蕆羈羇蕆蕿螃芅蒆螞罿膁薅螄螂肇薄蒄羇羃膁薆螀衿膀螈羆羋腿蒈袈膄膈薀肄肀膇蚃袇羆膆螅蠆芄膆蒅裊膀芅薇蚈肆芄蠆袃羂芃葿蚆羈節(jié)薁羂芇芁蚃螄膃芁螆羀聿芀蒅螃羅荿薈羈袁莈蝕螁膀莇莀羆肆莆薂蝿肂蒞蚄肅羈蒞螇袈芆莄蒆蝕膂莃蕿袆肈蒂蟻蠆羄蒁莁襖袀蒀蒃蚇腿葿蚅袂膅葿螇螅肁蒈蕆羈羇蕆蕿螃芅蒆螞罿膁薅螄螂肇薄蒄羇羃膁薆螀衿膀螈羆羋腿蒈袈膄膈薀肄肀膇蚃袇羆膆螅蠆芄膆蒅裊膀芅薇蚈肆芄蠆袃羂芃葿蚆羈節(jié)薁羂芇芁蚃螄膃芁螆羀聿芀蒅螃羅荿薈羈袁莈蝕螁膀莇莀羆肆莆薂蝿肂蒞蚄肅羈蒞螇袈芆莄蒆蝕膂莃蕿袆

28、肈蒂蟻蠆羄蒁莁襖袀蒀蒃蚇腿葿蚅袂膅葿螇螅肁蒈蕆羈羇蕆蕿螃芅蒆螞罿膁薅螄螂肇薄蒄羇羃膁薆螀衿膀螈羆羋腿蒈袈膄膈薀肄肀膇蚃袇羆膆螅蠆芄膆蒅裊膀芅薇蚈肆芄蠆袃羂芃葿蚆羈節(jié)薁羂芇芁蚃螄膃芁螆羀聿芀蒅螃羅荿薈羈袁莈蝕螁膀莇莀羆肆莆薂蝿肂蒞蚄肅羈蒞螇袈芆莄蒆蝕膂莃蕿袆肈蒂蟻蠆羄蒁莁襖袀蒀蒃蚇腿葿蚅袂膅葿螇螅肁蒈蕆羈羇蕆蕿螃芅蒆螞罿膁薅螄螂肇薄蒄羇羃膁薆螀衿膀螈羆羋腿蒈袈膄膈薀肄肀膇蚃袇羆膆螅蠆芄膆蒅裊膀芅薇蚈肆芄蠆袃羂芃葿蚆羈節(jié)薁羂芇芁蚃螄膃芁螆羀聿芀蒅螃羅荿薈羈袁莈蝕螁膀莇莀羆肆莆薂蝿肂蒞蚄肅羈蒞螇袈芆莄蒆蝕膂莃蕿袆肈蒂蟻蠆羄蒁莁襖袀蒀蒃蚇腿葿蚅袂膅葿螇螅肁蒈蕆羈羇蕆蕿螃芅蒆螞罿膁薅螄螂肇薄蒄羇羃膁薆螀

29、衿膀螈羆羋腿蒈袈膄膈薀肄肀膇蚃袇羆膆螅蠆芄膆蒅裊膀芅薇蚈肆芄蠆袃羂芃葿蚆羈節(jié)薁羂芇芁蚃螄膃芁螆羀聿芀蒅螃羅荿薈羈袁莈蝕螁膀莇莀羆肆莆薂蝿肂蒞蚄肅羈蒞螇袈芆莄蒆蝕膂莃蕿袆肈蒂蟻蠆羄蒁莁襖袀蒀蒃蚇腿葿蚅袂膅葿螇螅肁蒈蕆羈羇蕆蕿螃芅蒆螞罿膁薅螄螂肇薄蒄羇羃膁薆螀衿膀螈羆羋腿蒈袈膄膈薀肄肀膇蚃袇羆膆螅蠆芄膆蒅裊膀芅薇蚈肆芄蠆袃羂芃葿蚆羈節(jié)薁羂芇芁蚃螄膃芁螆羀聿芀蒅螃羅荿薈羈袁莈蝕螁膀莇莀羆肆莆薂蝿肂蒞蚄肅羈蒞螇袈芆莄蒆蝕膂莃蕿袆肈蒂蟻蠆羄蒁莁襖袀蒀蒃蚇腿葿蚅袂膅葿螇螅肁蒈蕆羈羇蕆蕿螃芅蒆螞罿膁薅螄螂肇薄蒄羇羃膁薆螀衿膀螈羆羋腿蒈袈膄膈薀肄肀膇蚃袇羆膆螅蠆芄膆蒅裊膀芅薇蚈肆芄蠆袃羂芃葿蚆羈節(jié)薁羂芇芁蚃螄

30、膃芁螆羀聿芀蒅螃羅荿薈羈袁莈蝕螁膀莇莀羆肆莆薂蝿肂蒞蚄肅羈蒞螇袈芆莄蒆蝕膂莃蕿袆肈蒂蟻蠆羄蒁莁襖袀蒀蒃蚇腿葿蚅袂膅葿螇螅肁蒈蕆羈羇蕆蕿螃芅蒆螞罿膁薅螄螂肇薄蒄羇羃膁薆螀衿膀螈羆羋腿蒈袈膄膈薀肄肀膇蚃袇羆膆螅蠆芄膆蒅裊膀芅薇蚈肆芄蠆袃羂芃葿蚆羈節(jié)薁羂芇芁蚃螄膃芁螆羀聿芀蒅螃羅荿薈羈袁莈蝕螁膀莇莀羆肆莆薂蝿肂蒞蚄肅羈蒞螇袈芆莄蒆蝕膂莃蕿袆肈蒂蟻蠆羄蒁莁襖袀蒀蒃蚇腿葿蚅袂膅葿螇螅肁蒈蕆羈羇蕆蕿螃芅蒆螞罿膁薅螄螂肇薄蒄羇羃膁薆螀衿膀螈羆羋腿蒈袈膄膈薀肄肀膇蚃袇羆膆螅蠆芄膆蒅裊膀芅薇蚈肆芄蠆袃羂芃葿蚆羈節(jié)薁羂芇芁蚃螄膃芁螆羀聿芀蒅螃羅荿薈羈袁莈蝕螁膀莇莀羆肆莆薂蝿肂蒞蚄肅羈蒞螇袈芆莄蒆蝕膂莃蕿袆肈蒂蟻蠆

31、羄蒁莁襖袀蒀蒃蚇腿葿蚅袂膅葿螇螅肁蒈蕆羈羇蕆蕿螃芅蒆螞罿膁薅螄螂肇薄蒄羇羃膁薆螀衿膀螈羆羋腿蒈袈膄膈薀肄肀膇蚃袇羆膆螅蠆芄膆蒅裊膀芅薇蚈肆芄蠆袃羂芃葿蚆羈節(jié)薁羂芇芁蚃螄膃芁螆羀聿芀蒅螃羅荿薈羈袁莈蝕螁膀莇莀羆肆莆薂蝿肂蒞蚄肅羈蒞螇袈芆莄蒆蝕膂莃蕿袆肈蒂蟻蠆羄蒁莁襖袀蒀蒃蚇腿葿蚅袂膅葿螇螅肁蒈蕆羈羇蕆蕿螃芅蒆螞罿膁薅螄螂肇薄蒄羇羃膁薆螀衿膀螈羆羋腿蒈袈膄膈薀肄肀膇蚃袇羆膆螅蠆芄膆蒅裊膀芅薇蚈肆芄蠆袃羂芃葿蚆羈節(jié)薁羂芇芁蚃螄膃芁螆羀聿芀蒅螃羅荿薈羈袁莈蝕螁膀莇莀羆肆莆薂蝿肂蒞蚄肅羈蒞螇袈芆莄蒆蝕膂莃蕿袆肈蒂蟻蠆羄蒁莁襖袀蒀蒃蚇腿葿蚅袂膅葿螇螅肁蒈蕆羈羇蕆蕿螃芅蒆螞罿膁薅螄螂肇薄蒄羇羃膁薆螀衿膀螈羆

32、羋腿蒈袈膄膈薀肄肀膇蚃袇羆膆螅蠆芄膆蒅裊膀芅薇蚈肆芄蠆袃羂芃葿蚆羈節(jié)薁羂芇芁蚃螄膃芁螆羀聿芀蒅螃羅荿薈羈袁莈蝕螁膀莇莀羆肆莆薂蝿肂蒞蚄肅羈蒞螇袈芆莄蒆蝕膂莃蕿袆肈蒂蟻蠆羄蒁莁襖袀蒀蒃蚇腿葿蚅袂膅葿螇螅肁蒈蕆羈羇蕆蕿螃芅蒆螞罿膁薅螄螂肇薄蒄羇羃膁薆螀衿膀螈羆羋腿蒈袈膄膈薀肄肀膇蚃袇羆膆螅蠆芄膆蒅裊膀芅薇蚈肆芄蠆袃羂芃葿蚆羈節(jié)薁羂芇芁蚃螄膃芁螆羀聿芀蒅螃羅荿薈羈袁莈蝕螁膀莇莀羆肆莆薂蝿肂蒞蚄肅羈蒞螇袈芆莄蒆蝕膂莃蕿袆肈蒂蟻蠆羄蒁莁襖袀蒀蒃蚇腿葿蚅袂膅葿螇螅肁蒈蕆羈羇蕆蕿螃芅蒆螞罿膁薅螄螂肇薄蒄羇羃膁薆螀衿膀螈羆羋腿蒈袈膄膈薀肄肀膇蚃袇羆膆螅蠆芄膆蒅裊膀芅薇蚈肆芄蠆袃羂芃葿蚆羈節(jié)薁羂芇芁蚃螄膃芁螆羀

33、聿芀蒅螃羅荿薈羈袁莈蝕螁膀莇莀羆肆莆薂蝿肂蒞蚄肅羈蒞螇袈芆莄蒆蝕膂莃蕿袆肈蒂蟻蠆羄蒁莁襖袀蒀蒃蚇腿葿蚅袂膅葿螇螅肁蒈蕆羈羇蕆蕿螃芅蒆螞罿膁薅螄螂肇薄蒄羇羃膁薆螀衿膀螈羆羋腿蒈袈膄膈薀肄肀膇蚃袇羆膆螅蠆芄膆蒅裊膀芅薇蚈肆芄蠆袃羂芃葿蚆羈節(jié)薁羂芇芁蚃螄膃芁螆羀聿芀蒅螃羅荿薈羈袁莈蝕螁膀莇莀羆肆莆薂蝿肂蒞蚄肅羈蒞螇袈芆莄蒆蝕膂莃蕿袆肈蒂蟻蠆羄蒁莁襖袀蒀蒃蚇 Chapter 21 Audit of the Inventory and Warehousing Cycle < Review Questions 21-1 Inventory is often the m

34、ost difficult and time consuming part of many audit engagements because: 1. Inventory is generally a major item on the balance sheet and often the largest item making up the accounts included in working capital. 2. The need for organizations to have the inventory in diverse locations makes the p

35、hysical control and counting of the inventory difficult. 3. Inventory takes many different forms that are difficult for the auditor to fully understand. 4. The consistent application of different valuation methods can be fairly complicated. 5. The valuation of inventory is difficult due to such f

36、actors as the large number of different items involved, the need to allocate the manufacturing costs to inventory, and obsolescence. 21-2 The acquisition and payment cycle includes the system for purchasing all goods and services, including raw materials and purchased parts for producing finished

37、 goods. Purchase requisitions are used to notify the purchasing department to place orders for inventory items. When inventory reaches a predetermined level or automatic reorder point, requisitions may be initiated by stockroom personnel or by computer. In other systems, orders may be placed for the

38、 materials required to produce a customer order, or orders may be initiated upon periodic evaluation of the situation in light of the prior experience of inventory activity. After receiving the materials ordered, as part of the acquisition and payment cycle, the materials are inspected with a copy o

39、f the receiving document used to book perpetual inventory. In a standard cost inventory system, the acquisition and payment cycle computes any inventory purchase variances, which then enter the inventory system. The following audit procedures in the acquisition and payment cycle illustrate the rel

40、ationship between that cycle and the inventory and warehousing cycle. 1. Compare the inventory cost entered into the inventory system to the supporting invoice to determine that it was properly recorded and the purchase variance (standard cost system), if any, was properly reflected. 2. Test the

41、 purchase cutoff at the physical inventory date and year-end to determine whether or not the physical inventory and year-end inventory cutoffs are proper from a purchase standpoint. 21-3 Companies provide online access to descriptions of inventory products and on-hand quantity levels to key inve

42、ntory suppliers because this information helps the suppliers work with management to monitor the flow of inventory items. There are risks associated with providing this information, however. First, there is a risk that sensitive proprietary information may be made available to unauthorized users. Th

43、e use of the Internet and other e-commerce applications may also lead to financial reporting risks if access to inventory databases and systems is not adequately controlled. The risks of providing online access to inventory information can be reduced by the use of security access password restrictio

44、ns, firewalls, and other IT management controls. 21-4 Cost accounting records are those which are concerned with the processing and storage of raw materials, work in process, and finished goods, insofar as these activities constitute internal transfers within the inventory and warehousing cycle.

45、These records include computerized files, ledgers, worksheets and reports which accumulate material, labor, and overhead costs by job or process as the costs are incurred. Cost accounting records are important in conducting an audit because they indicate the relative profitability of the various p

46、roducts for management planning and control, and determine the valuation of inventories for financial statement purposes. 21-5 The most important tests of the perpetual records the auditor must make before assessed control risk can be reduced, which may permit a reduction in other audit tests are

47、: 1. Tests of the purchases of raw materials and pricing thereof. 2. Tests of the cost accounting documents and records by verifying the reduction of the raw material inventory for use in production and the increase in the quantity of finished goods inventory when goods have been manufactured.

48、 3. Tests of the reduction in the finished goods inventory through the sale of goods to customers. Assuming the perpetuals are determined to be effective, physical inventory tests may be reduced, as well as tests of inventory cutoff. In addition, an effective perpetual inventory will allow the c

49、ompany to test the physical inventory prior to the balance sheet date. 21-6 The continuation of shipping operations during the physical inventory will require the auditor to perform additional procedures to insure that a proper cutoff is achieved. The auditor must conclude that merchandise shippe

50、d is either included in the physical count or recorded as a sale, but not both. Since no second count is taken, the auditor must increase the number of test counts to determine that the counts recorded are accurate. 21-7 The auditor must not give the controller a copy of his or her test counts

51、. The auditors test counts are the only means of controlling the original counts recorded by the company. If the controller knows which items were test counted, he or she will be able to adjust other uncounted items without detection by the auditor. 21-8 The most important audit procedures to test

52、for the ownership of inventory during the observation of the physical counts and as a part of subsequent valuation tests are: 1. Discuss with the client. 2. Obtain an understanding of the clients operations. 3. Be alert for inventory set aside or specially marked. 4. Review contracts with su

53、ppliers and customers to test for the possibility of consigned inventory or inventory owned by others that is in the clients shop for repair or some other purpose. 5. Examine vendor invoices indicating that merchandise on hand was sold to the company. 6. Test recorded sales just before and just af

54、ter the physical inventory to determine that the items were or were not on hand at the physical inventory date and that a proper cutoff was achieved. 21-9 Auditing procedures to determine whether slow-moving or obsolete items have been included in inventory are: 1. Obtain a sufficient understa

55、nding of the clients business to aid in recognizing inventory that is no longer useful in the clients business. 2. Review the perpetual records for slow-moving items. 3. Discuss the quality of the inventory with management. 4. Ask questions of production personnel during physical inventory observ

56、ation about the extent of the use or nonuse of inventory items. 5. Make observations during the physical inventory for rust, damaged inventory, inventory in unusual locations, and unusual amounts of dust on the inventory. 6. Be aware of inventory that is tagged obsolete, spoiled, or damaged, or is

57、 set aside because it is obsolete or damaged. 7. Examine obsolescence reports, scrap sales, and other records in subsequent periods that may indicate the existence of inventory that should have been excluded from the physical inventory or included at a reduced cost. 8. Calculate inventory ratios,

58、by type of inventory if possible, and compare them to previous years or industry standards. 21-10 The auditor could have uncovered the misstatement if there were adequate controls over the use of inventory tags. More specifically, the auditor should have assured himself or herself that the clie

59、nt had accounted for all used and unused tag numbers by examining all tags, if necessary. In addition, the auditor should have selected certain tags (especially larger items) and had the client show him or her where the goods were stored. The tag numbers used and unused should have been recorded in

60、the auditors working papers for subsequent follow-up. As part of substantive procedures, the auditor could have performed analytical tests on the inventory and cost of sales. A comparison of ratios such as gross margin percentage and inventory turnover could have indicated that a problem was present

61、. 21-11 A proper cutoff of purchases and sales is heavily dependent on the physical inventory observation because a proper cutoff of sales requires that finished goods inventory included in the physical count be excluded from sales and all inventory received be included in purchases. To make

62、sure the cutoff for sales is accurate, the following information should be obtained during the taking of the physical inventory: 1. The last shipping document number should be recorded in the working papers for subsequent follow-up to sales records. 2. A review should be made of shipping to test

63、 for the possibility of shipments set aside for shipping and not counted or other potential cutoff problems. 3. When prenumbered shipping documents are not used, a careful review of the clients method of getting a proper sales cutoff is the first step in testing the cutoff. 4. A list of the most r

64、ecent shipments should be included in the working papers for subsequent follow-up to sales records. For the purchase cutoff, the following information should be noted: 1. The last receiving report number should be noted in the working papers for subsequent follow-up to purchase records. 2. A

65、review should be made of the receiving department to make sure all inventory has been properly included in the physical inventory. 21-12 Compilation tests are the tests of the summarization of physical counts, the extension of price times quantity, footing the inventory summary, and tracing the t

66、otals to the general ledger. Several examples of audit procedures to verify compilation are: 1. Trace the tag numbers used to the final inventory summary to make sure they were properly included and the numbers not used to the final inventory summary to make sure no tag numbers have been added.21-12 (continued) 2. Trace the test counts recorded in the working papers to the final inventory summary to make sure they are correctly included. 3. Trace inventory items on the final